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Arthur Andersen LLP was an accounting company which was one of the Big Five. There now remains the Big Four - Deloitte Touche Tohmatsu, Ernst & Young, KPMG, and PricewaterhouseCoopers. Arthur Andersen belonged to the umbrella organization Andersen Worldwide SC until it was destroyed by the Enron Corporation scandal. Arthur Andersen was left unable to perform audits for publicly traded U.S. companies which effectively ended the company's life. It still faces numerous civil lawsuits. 
Ties to the American Legislative Exchange Council
ALEC is a corporate bill mill. It is not just a lobby or a front group; it is much more powerful than that. Through ALEC, corporations hand state legislators their wishlists to benefit their bottom line. Corporations fund almost all of ALEC's operations. They pay for a seat on ALEC task forces where corporate lobbyists and special interest reps vote with elected officials to approve “model” bills. Learn more at the Center for Media and Democracy's ALECexposed.org, and check out breaking news on our PRWatch.org site.
Key people included: 
- Mark Pollack, General Counsel
Chicago area personnel of Arthur Andersen and spinoff Andersen Consulting have included:
- Gil Humphreys, Chief Financial Officer of Marsh Copsey & Associates
- Rob Arkley
- CSUS Business School dean Sanjay Varshney, 
33 W. Monroe Street
Chicago, IL 60603
Related SourceWatch articles
- Arthur Andersen Profile, Hoovers, accessed November 2007.
- Defenders of Wildlife, Natural Resources Defense Council, "Corporations and Trades Associations that Fund ALEC," Corporate America's Trojan Horse in the States: The Untold Story Behind the American Legislative Exchange Council, online report, 2003
- Arthur Andersen Key People, Hoovers, accessed November 2007.
- No byline (Undated). Management Team. Security National Master Holding Company. Retrieved on 2011-03-18. “Robin P. Arkley II - President and Chief Executive Officer Mr. Arkley is the founder and owner of the highly successful real estate asset acquisition and management companies that collectively comprise Security National Holding Company, LLC ("the Company"). Mr. Arkley began his career as a tax accountant for Peat, Marwick, Mitchell in Los Angeles and then at Arthur Andersen in Chicago.”
- Bob Schmidt (2005-07-03). Sanjay Varshney - New business dean takes the long road to Sac State. Sacramento Business Journal. Retrieved on 2011-03-18. “I surprised my family by saying I wanted to pursue accounting. I surprised them again when, after getting my degree, I landed a job with Anderson(sic) Consulting and ended up in Chicago. ...”
- Ed Goldman (2004-12). Sanjay Varshney Is on a Marketing Mission. Comstock's Business. Retrieved on 2011-03-18. “After working for the Arthur Andersen firm in India, Varshney came to the United States to finish college”
- Allan Sloan, "KPMG Partners Lucked Out -- Thanks to Enron and Arthur Andersen", Washington Post/CorpWatch, September 6, 2005.
- Alexei Barrionuevo, "Prosecutors Shift Focus on Enron", The New York Times/CorpWatch, January 11, 2006.